Evergreen Cemetery Association

Nonprofit profile at a glance

EIN
060337485
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
New Haven, CT, USA
Phone
2036245505
Rating confidence
Limited

Official website

Reported finances

Revenue
$3,423,702
Expenses
$1,726,693
Assets
$37,683,889
Liabilities
$240,276

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • ALBERT F RIDINGER JR (PRESIDENT)

Highest reported compensation

  • DALE FIORE (SUPERINTENDENT): $172,328 total reported compensation
  • ALBERT F RIDINGER JR (PRESIDENT): $21,000 total reported compensation
  • M CHRISTOPHER COWLES (VICE-PRES. & TREASURER): $18,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The evergreen cemetery association is a non-stock, non-profit association formed to maintain and conduct a cemetery for the burial, cremation and care of the dead.

What it reported doing in 2024

Cemetery operations include graves sold (approximately 272) and interments (approximately 314) and the maintenance of grounds and facilities, as well as service to families in visiting grave sites.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 71
  • Accountability: 52
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 57.1%; rating input score 57; 9th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.6%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 21.82; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 15.1%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 4 of 7 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $172K · 9 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 11 of 11 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Independent voting board scored 57/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 19/100.